Detailed Rules for the Implementation of the Measures for the Administration of Invoices in People's Republic of China (PRC) Article 3 The basic invoice forms include stub forms, invoice forms and bookkeeping forms. Stubs shall be kept by the payee or drawer for future reference; The invoice is made by the payer or the payer jointly as the original payment voucher; Bookkeeping shall be made by the payee or drawer as the original voucher for bookkeeping. The tax authorities at or above the provincial level may increase or decrease other invoices according to the needs of invoice management and taxpayers' business operations, and determine their uses.